Annual report
3197.TEDINET S100XUBI
Period2025-01-01 → 2025-12-31
Filed2026-03-26
StandardIFRS
ConsolidatedYes
Data checks21 of 21 passed
Key figures · 152
| Metric | Value | Period | Scope | Source row |
|---|---|---|---|---|
| Revenue | ¥457.8bn | 2025-01-01 → 2025-12-31 | Cons. | Revenue IFRS |
| Revenue | ¥401.1bn | 2024-01-01 → 2024-12-31 | Cons. | Revenue IFRS |
| Revenue | ¥354.8bn | 2023-01-01 → 2023-12-31v | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥303.7bn | 2022-01-01 → 2022-12-31v | Cons. | Revenue IFRS (5-year summary) |
| Revenue | ¥264.6bn | 2021-01-01 → 2021-12-31v | Cons. | Revenue IFRS (5-year summary) |
| Operating income | ¥30.0bn | 2025-01-01 → 2025-12-31 | Cons. | Operating profit loss IFRS |
| Operating income | ¥24.2bn | 2024-01-01 → 2024-12-31 | Cons. | Operating profit loss IFRS |
| Profit before tax | ¥26.3bn | 2025-01-01 → 2025-12-31 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥21.5bn | 2024-01-01 → 2024-12-31 | Cons. | Profit loss before tax IFRS |
| Profit before tax | ¥8.7bn | 2023-01-01 → 2023-12-31v | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | −¥8.2bn | 2022-01-01 → 2022-12-31v | Cons. | Profit loss before tax IFRS (5-year summary) |
| Profit before tax | ¥14.3bn | 2021-01-01 → 2021-12-31v | Cons. | Profit loss before tax IFRS (5-year summary) |
| Net income (owners) | ¥16.7bn | 2025-01-01 → 2025-12-31 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥14.0bn | 2024-01-01 → 2024-12-31 | Cons. | Profit loss attributable to owners of parent IFRS |
| Net income (owners) | ¥4.8bn | 2023-01-01 → 2023-12-31v | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | −¥6.4bn | 2022-01-01 → 2022-12-31v | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income (owners) | ¥8.7bn | 2021-01-01 → 2021-12-31v | Cons. | Profit loss attributable to owners of parent IFRS (5-year summary) |
| Net income | ¥16.7bn | 2025-01-01 → 2025-12-31 | Cons. | Profit loss IFRS |
| Net income | ¥14.0bn | 2024-01-01 → 2024-12-31 | Cons. | Profit loss IFRS |
| Total assets | ¥518.5bn | at 2025-12-31 | Cons. | Assets IFRS |
| Total assets | ¥470.9bn | at 2024-12-31 | Cons. | Assets IFRS |
| Total assets | ¥426.1bn | at 2023-12-31v | Cons. | Total assets IFRS (5-year summary) |
| Total assets | ¥424.8bn | at 2022-12-31v | Cons. | Total assets IFRS (5-year summary) |
| Total assets | ¥458.0bn | at 2021-12-31v | Cons. | Total assets IFRS (5-year summary) |
| Total liabilities | ¥331.0bn | at 2025-12-31 | Cons. | Liabilities IFRS |
| Total liabilities | ¥297.5bn | at 2024-12-31 | Cons. | Liabilities IFRS |
| Net assets / equity | ¥187.6bn | at 2025-12-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥173.4bn | at 2024-12-31 | Cons. | Equity IFRS |
| Net assets / equity | ¥162.3bn | at 2023-12-31v | Cons. | Equity IFRS |
| Equity (owners) | ¥187.6bn | at 2025-12-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥173.4bn | at 2024-12-31 | Cons. | Equity attributable to owners of parent IFRS |
| Equity (owners) | ¥162.3bn | at 2023-12-31v | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Equity (owners) | ¥157.7bn | at 2022-12-31v | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Equity (owners) | ¥166.2bn | at 2021-12-31v | Cons. | Equity attributable to owners of parent IFRS (5-year summary) |
| Cash & equivalents | ¥34.3bn | at 2025-12-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥19.2bn | at 2024-12-31 | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥26.8bn | at 2023-12-31v | Cons. | Cash and cash equivalents IFRS |
| Cash & equivalents | ¥15.3bn | at 2022-12-31v | Cons. | Cash and cash equivalents IFRS (5-year summary) |
| Cash & equivalents | ¥38.3bn | at 2021-12-31v | Cons. | Cash and cash equivalents IFRS (5-year summary) |
| Operating cash flow | ¥74.5bn | 2025-01-01 → 2025-12-31 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥67.9bn | 2024-01-01 → 2024-12-31 | Cons. | Net cash provided by used in operating activities IFRS |
| Operating cash flow | ¥70.7bn | 2023-01-01 → 2023-12-31v | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥45.7bn | 2022-01-01 → 2022-12-31v | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Operating cash flow | ¥50.1bn | 2021-01-01 → 2021-12-31v | Cons. | Cash flows from used in operating activities IFRS (5-year summary) |
| Investing cash flow | −¥34.1bn | 2025-01-01 → 2025-12-31 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥39.2bn | 2024-01-01 → 2024-12-31 | Cons. | Net cash provided by used in investing activities IFRS |
| Investing cash flow | −¥14.9bn | 2023-01-01 → 2023-12-31v | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥15.6bn | 2022-01-01 → 2022-12-31v | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Investing cash flow | −¥13.0bn | 2021-01-01 → 2021-12-31v | Cons. | Cash flows from used in investing activities IFRS (5-year summary) |
| Financing cash flow | −¥25.5bn | 2025-01-01 → 2025-12-31 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥36.4bn | 2024-01-01 → 2024-12-31 | Cons. | Net cash provided by used in financing activities IFRS |
| Financing cash flow | −¥44.5bn | 2023-01-01 → 2023-12-31v | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | −¥53.3bn | 2022-01-01 → 2022-12-31v | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| Financing cash flow | −¥16.0bn | 2021-01-01 → 2021-12-31v | Cons. | Cash flows from used in financing activities IFRS (5-year summary) |
| EPS (basic) | ¥73.62 | 2025-01-01 → 2025-12-31 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥61.38 | 2024-01-01 → 2024-12-31 | Cons. | Basic earnings loss per share IFRS |
| EPS (basic) | ¥21.01 | 2023-01-01 → 2023-12-31v | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥-28 | 2022-01-01 → 2022-12-31v | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (basic) | ¥40.77 | 2021-01-01 → 2021-12-31v | Cons. | Basic earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥73.62 | 2025-01-01 → 2025-12-31 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥61.38 | 2024-01-01 → 2024-12-31 | Cons. | Diluted earnings loss per share IFRS |
| EPS (diluted) | ¥21.01 | 2023-01-01 → 2023-12-31v | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥-28 | 2022-01-01 → 2022-12-31v | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| EPS (diluted) | ¥40.77 | 2021-01-01 → 2021-12-31v | Cons. | Diluted earnings loss per share IFRS (5-year summary) |
| Net assets per share | ¥824.46 | at 2025-12-31 | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥762.07 | at 2024-12-31 | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥713.36 | at 2023-12-31v | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥693.22 | at 2022-12-31v | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Net assets per share | ¥730.37 | at 2021-12-31v | Cons. | Equity to asset ratio IFRS (5-year summary) |
| Equity ratio | 36.2% | at 2025-12-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 36.8% | at 2024-12-31 | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 38.1% | at 2023-12-31v | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 37.1% | at 2022-12-31v | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| Equity ratio | 36.3% | at 2021-12-31v | Cons. | Ratio of owners equity to gross assets IFRS (5-year summary) |
| ROE | 9.3% | 2025-01-01 → 2025-12-31 | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 8.3% | 2024-01-01 → 2024-12-31 | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 3.0% | 2023-01-01 → 2023-12-31v | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | -3.9% | 2022-01-01 → 2022-12-31v | Cons. | Rate of return on equity IFRS (5-year summary) |
| ROE | 6.2% | 2021-01-01 → 2021-12-31v | Cons. | Rate of return on equity IFRS (5-year summary) |
| Employees | 6,744 | at 2025-12-31 | Cons. | Number of employees |
| Employees | 6,150 | at 2024-12-31 | Cons. | Number of employees |
| Employees | 5,700 | at 2023-12-31v | Cons. | Number of employees |
| Employees | 5,804 | at 2022-12-31v | Cons. | Number of employees |
| Employees | 5,952 | at 2021-12-31v | Cons. | Number of employees |
| Revenue | ¥231.1bn | 2025-01-01 → 2025-12-31 | Standalone | Net sales |
| Revenue | ¥215.2bn | 2024-01-01 → 2024-12-31 | Standalone | Net sales |
| Revenue | ¥193.0bn | 2023-01-01 → 2023-12-31v | Standalone | Net sales (5-year summary) |
| Revenue | ¥170.7bn | 2022-01-01 → 2022-12-31v | Standalone | Net sales (5-year summary) |
| Revenue | ¥158.6bn | 2021-01-01 → 2021-12-31v | Standalone | Net sales (5-year summary) |
| Operating income | ¥6.5bn | 2025-01-01 → 2025-12-31 | Standalone | Operating income |
| Operating income | ¥5.5bn | 2024-01-01 → 2024-12-31 | Standalone | Operating income |
| Ordinary income | ¥2.4bn | 2025-01-01 → 2025-12-31 | Standalone | Ordinary income |
| Ordinary income | ¥4.7bn | 2024-01-01 → 2024-12-31 | Standalone | Ordinary income |
| Ordinary income | ¥2.0bn | 2023-01-01 → 2023-12-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | −¥1.6bn | 2022-01-01 → 2022-12-31v | Standalone | Ordinary income loss (5-year summary) |
| Ordinary income | −¥2.5bn | 2021-01-01 → 2021-12-31v | Standalone | Ordinary income loss (5-year summary) |
| Profit before tax | ¥915m | 2025-01-01 → 2025-12-31 | Standalone | Income before income taxes |
| Profit before tax | ¥4.7bn | 2024-01-01 → 2024-12-31 | Standalone | Income before income taxes |
| Net income | −¥3.0bn | 2025-01-01 → 2025-12-31 | Standalone | Profit loss |
| Net income | ¥731m | 2024-01-01 → 2024-12-31 | Standalone | Profit loss |
| Net income | −¥1.9bn | 2023-01-01 → 2023-12-31v | Standalone | Net income loss (5-year summary) |
| Net income | −¥6.9bn | 2022-01-01 → 2022-12-31v | Standalone | Net income loss (5-year summary) |
| Net income | −¥6.3bn | 2021-01-01 → 2021-12-31v | Standalone | Net income loss (5-year summary) |
| Total assets | ¥259.7bn | at 2025-12-31 | Standalone | Assets |
| Total assets | ¥235.3bn | at 2024-12-31 | Standalone | Assets |
| Total assets | ¥228.8bn | at 2023-12-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥236.3bn | at 2022-12-31v | Standalone | Total assets (5-year summary) |
| Total assets | ¥263.5bn | at 2021-12-31v | Standalone | Total assets (5-year summary) |
| Total liabilities | ¥182.1bn | at 2025-12-31 | Standalone | Liabilities |
| Total liabilities | ¥151.2bn | at 2024-12-31 | Standalone | Liabilities |
| Net assets / equity | ¥77.6bn | at 2025-12-31 | Standalone | Net assets |
| Net assets / equity | ¥84.1bn | at 2024-12-31 | Standalone | Net assets |
| Net assets / equity | ¥86.3bn | at 2023-12-31v | Standalone | Net assets |
| Net assets / equity | ¥88.6bn | at 2022-12-31v | Standalone | Net assets (5-year summary) |
| Net assets / equity | ¥97.2bn | at 2021-12-31v | Standalone | Net assets (5-year summary) |
| Cash and deposits | ¥20.1bn | at 2025-12-31 | Standalone | Cash and deposits |
| Cash and deposits | ¥8.1bn | at 2024-12-31 | Standalone | Cash and deposits |
| EPS (basic) | ¥-13.08 | 2025-01-01 → 2025-12-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥3.21 | 2024-01-01 → 2024-12-31 | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-8.15 | 2023-01-01 → 2023-12-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-30.14 | 2022-01-01 → 2022-12-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (basic) | ¥-29.43 | 2021-01-01 → 2021-12-31v | Standalone | Basic earnings loss per share (5-year summary) |
| EPS (diluted) | ¥-13.08 | 2025-01-01 → 2025-12-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥3.21 | 2024-01-01 → 2024-12-31 | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥-8.15 | 2023-01-01 → 2023-12-31v | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥-30.14 | 2022-01-01 → 2022-12-31v | Standalone | Diluted earnings per share (5-year summary) |
| EPS (diluted) | ¥-29.43 | 2021-01-01 → 2021-12-31v | Standalone | Diluted earnings per share (5-year summary) |
| Dividend per share | ¥22 | 2025-01-01 → 2025-12-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥18.5 | 2024-01-01 → 2024-12-31 | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥7 | 2023-01-01 → 2023-12-31v | Standalone | Dividend paid per share (5-year summary) |
| Dividend per share | ¥12 | 2021-01-01 → 2021-12-31v | Standalone | Dividend paid per share (5-year summary) |
| Net assets per share | ¥340.93 | at 2025-12-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥369.73 | at 2024-12-31 | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥379.44 | at 2023-12-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥389.31 | at 2022-12-31v | Standalone | Net assets per share (5-year summary) |
| Net assets per share | ¥427.24 | at 2021-12-31v | Standalone | Net assets per share (5-year summary) |
| Equity ratio | 29.9% | at 2025-12-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 35.7% | at 2024-12-31 | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 37.7% | at 2023-12-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 37.5% | at 2022-12-31v | Standalone | Equity to asset ratio (5-year summary) |
| Equity ratio | 36.9% | at 2021-12-31v | Standalone | Equity to asset ratio (5-year summary) |
| ROE | 0.9% | 2024-01-01 → 2024-12-31 | Standalone | Rate of return on equity (5-year summary) |
| Shares issued | 227,502,200 | at 2025-12-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 227,502,200 | at 2024-12-31 | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 227,502,200 | at 2023-12-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 227,502,200 | at 2022-12-31v | Standalone | Total number of issued shares (5-year summary) |
| Shares issued | 227,502,200 | at 2021-12-31v | Standalone | Total number of issued shares (5-year summary) |
| Employees | 572 | at 2025-12-31 | Standalone | Number of employees |
| Employees | 566 | at 2024-12-31 | Standalone | Number of employees |
| Employees | 534 | at 2023-12-31v | Standalone | Number of employees |
| Employees | 538 | at 2022-12-31v | Standalone | Number of employees |
| Employees | 541 | at 2021-12-31v | Standalone | Number of employees |
Periods use the dates stated in the filing. d = earlier-year period dated by calendar; v = that date confirmed by the company's own earlier filing.
All source rows · 1,744
| Item | Context | Value | Unit |
|---|---|---|---|
| Entertainment expenses sga | CurrentYearDuration_NonConsolidatedMember | 1505000000 | JPY |
| Depreciation sga | Prior1YearDuration_NonConsolidatedMember | 397000000 | JPY |
| Depreciation sga | CurrentYearDuration_NonConsolidatedMember | 29000000 | JPY |
| Amortization of goodwill sga | Prior1YearDuration_NonConsolidatedMember | 7387000000 | JPY |
| Amortization of goodwill sga | CurrentYearDuration_NonConsolidatedMember | 7387000000 | JPY |
| Provision for shareholder benefit program sga | Prior1YearDuration_NonConsolidatedMember | -5000000 | JPY |
| Provision for shareholder benefit program sga | CurrentYearDuration_NonConsolidatedMember | -66000000 | JPY |
| Document title cover page | FilingDateInstant | Original text (Japanese)有価証券報告書 | |
| Clause of stipulation cover page | FilingDateInstant | Original text (Japanese)金融商品取引法第24条第1項 | |
| Place of filing cover page | FilingDateInstant | Original text (Japanese)関東財務局長 | |
| Filing date cover page | FilingDateInstant | 2026-03-26 | |
| Fiscal year cover page | FilingDateInstant | Original text (Japanese)第15期(自 2025年1月1日 至 2025年12月31日) | |
| Company name cover page | FilingDateInstant | Original text (Japanese)株式会社すかいらーくホールディングス | |
| Company name in english cover page | FilingDateInstant | SKYLARK HOLDINGS CO., LTD. | |
| Title and name of representative cover page | FilingDateInstant | Original text (Japanese)代表取締役社長COO 金谷 実 | |
| Address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)東京都武蔵野市西久保一丁目25番8号 | |
| Telephone number address of registered headquarter cover page | FilingDateInstant | 0422(51)8111 | |
| Name of contact person address of registered headquarter cover page | FilingDateInstant | Original text (Japanese)財務本部経理グループディレクター 家永 欣裕 | |
| Nearest place of contact cover page | FilingDateInstant | Original text (Japanese)東京都武蔵野市西久保一丁目25番8号 | |
| Telephone number nearest place of contact cover page | FilingDateInstant | 0422(51)8111 | |
| Name of contact person nearest place of contact cover page | FilingDateInstant | Original text (Japanese)財務本部経理グループディレクター 家永 欣裕 | |
| Place for public inspection cover page (text) | FilingDateInstant | Text · Plus | |
| Edinet code | FilingDateInstant | E03515 | |
| Fund code | FilingDateInstant | - | |
| Security code | FilingDateInstant | 31970 | |
| Filer name in japanese | FilingDateInstant | Original text (Japanese)株式会社すかいらーくホールディングス | |
| Filer name in english | FilingDateInstant | SKYLARK HOLDINGS CO., LTD. | |
| Fund name in japanese | FilingDateInstant | - | |
| Fund name in english | FilingDateInstant | - | |
| Cabinet office ordinance | FilingDateInstant | Original text (Japanese)企業内容等の開示に関する内閣府令 | |
| Document type | FilingDateInstant | Original text (Japanese)第三号様式 | |
| Accounting standards | FilingDateInstant | IFRS | |
| Whether consolidated financial statements are prepared | FilingDateInstant | true | |
| Industry code when consolidated financial statements are prepared in accordance with industry specific regulations | FilingDateInstant | CTE | |
| Industry code when financial statements are prepared in accordance with industry specific regulations | FilingDateInstant | CTE | |
| Current fiscal year start date | FilingDateInstant | 2025-01-01 | |
| Current period end date | FilingDateInstant | 2025-12-31 | |
| Type of current period | FilingDateInstant | FY | |
| Current fiscal year end date | FilingDateInstant | 2025-12-31 | |
| Previous fiscal year start date | FilingDateInstant | 2024-01-01 | |
| Comparative period end date | FilingDateInstant | 2024-12-31 | |
| Previous fiscal year end date | FilingDateInstant | 2024-12-31 | |
| Next fiscal year start date | FilingDateInstant | - | |
| End date of quarterly or semi annual period of next fiscal year | FilingDateInstant | - | |
| Amendment flag | FilingDateInstant | false | |
| Identification of document subject to amendment | FilingDateInstant | - | |
| Report amendment flag | FilingDateInstant | false | |
| Xbrl amendment flag | FilingDateInstant | false | |
| Overview of company (text) | FilingDateInstant | Text · Plus | |
| Business results of group (text) | FilingDateInstant | Text · Plus |
Every row of the EDINET CSV. Item names are the XBRL element names; filed text is kept in its original Japanese. Filed text is available on Plus and Pro.
Data checks · 21 of 21 passed
| balance sheet identity | pass rounding |
| balance sheet identity | pass |
| balance sheet identity | pass |
| balance sheet identity | pass |
| dei present | pass |
| period resolution | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net assets | pass |
| statement vs summary · net income attributable to parent | pass |
| statement vs summary · net income attributable to parent | pass |
| statement vs summary · operating cash flow | pass |
| statement vs summary · operating cash flow | pass |
| statement vs summary · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · revenue | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |
| statement vs summary · total assets | pass |